OrbitaxIRS Chief Counsel issues memorandum on electronic submission of withholding certificates
|Approved Changes|United States
The Chief Counsel of the US Internal Revenue Service (IRS) has issued a memorandum that discusses circumstances under which a withholding agent can rely upon a withholding certificate that is signed with a handwritten signature and electronically submitted to the withholding agent.
Under sections 1441 and 1442 of the US Internal Revenue Code (IRC), a withholding ag…
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